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I received both 1042-S and 1099-R forms from my pension fund. When I inquired as to why I got the 1042-S, they indicated that the 1042-S reports the pension income I received before they received my W-9 form. OK, I understand that based on my foreign address, they applied the presumption rules and listed me as a non-resident alien. My only complaint with that is that when I applied to receive pension benefits, I sent them a copy of my US passport. Therefore I assumed this documentation would be sufficient to establish my identity as a US person under Chapter 4 of the tax rules. They rejected that argument and told me that the absence of a W-9 form is the determining factor. Who is right?

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    Are you concerned with the tax implications (such as withholding), or just getting the right form? – Joe Mar 17 '17 at 15:48
  • Actually, both are concerns. I requested that they send me a corrected 1099-R form, and they refused for the reason I described. They also changed my withholding from 30% to 0%. I am concerned that I will have to go through a hassle with the IRS when filing my 1040. I will file Form 4852 and explain what efforts I made to obtain a corrected 1099-R if necessary for the 2016 tax year and expect that this will delay the processing of my tax return. For subsequent years, I expect that I will receive a 1099-R form only because they now have my W-9. But the 0% withholding concerns me. – Arnie Mar 18 '17 at 19:17

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